Feb. 18, 2021

Project Announcement: Audit of TRICARE Ambulance Transportation Reimbursements (Project No. D2021-D000AX-0073.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine whether the DoD paid providers for ambulance transport claims in accordance with TRICARE reimbursement requirements. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 17, 2021

Project Announcement: Audit of DoD Implementation of the DoD Coronavirus Disease–2019 Vaccine Distribution Plan (Project Number D2021-D000AH‐0098.000)

We plan to begin this audit in February 2021. The objective of this audit is to determine whether DoD officials effectively distributed and administered coronavirus disease–2019 vaccines to DoD's workforce in accordance with DoD guidance. We may revise the objective as the audit proceeds, and will also consider suggestions from management for additional or revised objectives.

Feb. 16, 2021

Project Announcement: Audit of the DoD Maintenance of Space Launch Equipment and Facilities (Project No. D2021-D000RH-0094.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine the extent to which the DoD maintained the equipment and infrastructure needed to support space launches and whether DoD facilities can support launch requirements. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 Defense Health Agency Contract Resource Management Financial Statements (Project No. D2021-D000FT-0077.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the Defense Health Agency Contract Resource Management Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 Defense Health Agency Contract Resource Management Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The Defense Health Agency Contract Resource Management, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the Defense Health Agency Contract Resource Management Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 11, 2021

Project Announcement: Audit of the Reliability of the DoD Coronavirus Disease–2019 Patient Health Data (Project No. D2021-D000CT-0096.000)

We plan to begin the subject audit in February 2021. The objective of this audit is to determine the extent to which the DoD can rely on its coronavirus disease–2019 patient health data to make public health and clinical care decisions. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.

Feb. 11, 2021

Project Announcement: Oversight of the Audit of the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements (Project No. D2021-D000FT-0076.000)

Our planned oversight will begin immediately. The Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, requested the audit of the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements. We contracted with the independent public accounting firm of Kearney & Company, P.C., to audit the DoD Medicare-Eligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020. The objective of Kearney & Company’s audit is to determine whether the FY 2021 DoD Medicare-Eligible Retiree Health Care Fund Financial Statements and related notes are presented fairly and in conformity with accounting principles generally accepted in the United States. The DoD Medicare-Eligible Retiree Health Care Fund, although not subject to formal financial statement reporting requirements, must submit financial statements to support the preparation of the DoD Agency-Wide Financial Statements. The objective of our oversight project is to provide contract oversight of Kearney & Company’s audit of the DoD MedicareEligible Retiree Health Care Fund Financial Statements for the fiscal years ending September 30, 2021, and September 30, 2020, to determine whether Kearney & Company complied with applicable auditing standards.

Feb. 11, 2021

Project Announcement: Termination of the Evaluation of U.S. Central Command’s Defense of Critical Assets Within its Area of Responsibility Against Missiles and Unmanned Aircraft Systems (Project No. D2020-DEV0PC-0079.000)

We announced the subject evaluation on February 18, 2020 (attached). The objective was to determine whether U.S. Central Command is prepared to defend critical assets within its area of responsibility against missile and unmanned aircraft system threats. We are terminating this evaluation because of the ongoing COVID-19 pandemic and travel restrictions. On March 12, 2020, the Secretary of Defense issued travel restrictions to OCONUS, affecting our anticipated evaluation scope and methodology. We suspended this project on March 17, 2020, with the intention to continue after returning to normal operations. The continued COVID-19 pandemic limits our ability to perform the project efficiently due to security classifications concerns.

Feb. 8, 2021

Project Announcement: External Peer Review of the Defense Commissary Agency, Office of Internal Audit (Project No. D2021-DEV0SO-0090.000)

We will begin the subject peer review in February 2021. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended January 31, 2021, whether the quality control program for the Defense Commissary Agency, Office of Internal Audit, is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.

Feb. 1, 2021

Project Announcement: Systems Review of the U.S. Army Criminal Investigation Division Command's Internal Control Systems for Criminal Investigations and Supporting Programs (Project No. D2021-DEV0SV-0091.000)

In February 2021, we plan to conduct a systems review of the U.S. Army Criminal Investigation Division Command’s (USACIDC) Internal Control Systems for Criminal Investigations and Supporting Programs.

Feb. 1, 2021

Project Announcement: Audit of DoD Education Activity Grant Oversight (Project No. D2021-D000AT-0089.000)

We plan to begin the congressionally requested audit in February 2021. The objective of this audit is to determine whether the DoD Education Activity is verifying that grantees are meeting the terms and conditions of grants. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.